402

LAWS OF MARYLAND.

[Ch. 209]

thereof, upon any mechanical tools or implements, whether
worked by hand, steam or other motive power, machinery, man-
ufacturing apparatus or engines owned by individuals, firm or
corporation in eaid town, and properly subject to valuations
and taxation therein, which said tools, implements, machinery,
apparatus or engines shall be actually employed and used in
the business of manufacturing in said town, and it shall be the
duty of the counsel to make such abatements of taxes levied
as aforesaid as may be authorized and directed by ordinance as
aforesaid; provided, that such abatement shall be extended to
all persons, firms or corporations engaged in the branches of
manufacturing proposed to be benefited by an ordinance passed
under the provisions of this paragraph; provided, further, that
application for such abatement as aforesaid shall be made or
verified' to the satisfaction of the Council by the oath of the
party applying for the same, or other satisfactory evidence
before the annual revision and correction of the tax list in
each year, which the Council is by law required to make, and
not afterwards; and provided further, that any such abatement
and exemption shall be limited to a period of five years from
the passage of the ordinance granting the same; the Council
shall further keep a record of all abatements made by it, as
aforesaid; they may provide by ordinance or otherwise for the'
prompt collection of taxes due the town, and have power to
sell real estate, as well as personal property, for the payment of
taxes.

SEC. 2. Be it enacted, That all acts and parts of acts incon-
sistent with the intent and purposes of this act be and the
same are hereby repealed in so far as they or either of them
are inconsistent herewith.

SEC. 3. And be it enacted, That this act shall take effect
from the date of its passage.

Approved April 8, 1912.

CHAPTER 209.

AN ACT to create a Board of Road Commissioners for Saint
Mary's County, Maryland, and to determine the duties and
authority and to authorize the issuance of bonds upon the
credit of said county to an amount not exceeding seventy-
five thousand dollars to be used for the purchase of equip-
ment necessary for the working and building the roads and